CD Tesis

Pengaruh Tax Avoidance Jangka Panjang Terhadap Nilai Perusahaan

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This study aims to examine and analyze the effect of short term tax avoidance on long term tax avoidance, short run tax avoidance short term persistence from time to time and the effect of tax avoidance on corporate value. The population of this study is all Foreign Capital Companies (PMA) in Indonesia listed on the Indonesia Stock Exchange (IDX), with a total sample of 21 PMA selected based on consideration. This research consists of 3 (three) research models using simple and multiple linear regression analysis method.
The results showed that (1) There is a short term tax avoidance (SRTA) effect on long term tax avoidance, (2) Short run tax avoidance of firm persistence from time to time, (3) Long term Tax avoidance no effect on firm value.

Keywords : Tax avoidance, Short Term Tax Avoidance (SRTA), Corporate Value, Size, PER, ROA, DER.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 127 (0030)

Penerbit

Pekanbaru : Universitas Riau – Pasca Sarjana – Akuntansi., 2017

Deskripsi Fisik

xiii, 129hlm.: ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 127 (0030)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

FIKRATUL

Versi lain/terkait

Lampiran Berkas

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